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Real Estate Conveyance Tax Forms

Amended Return: You cannot file amended returns electronically at this time.  You must mail the amended return directly to:

Department of Revenue Services, PO Box 5035, Hartford CT 06102-5035.

Do not send the return to the city or town clerk.


Login

Before you begin you will need to establish an account by creating your User ID and Password.

Be sure to write down your User ID and Password. You will need to enter these each time you login.

User ID

Your User ID was established on a prior visit to the Taxpayer Service Center (TSC). DRS recommended using a User ID that you will remember, such as the user's last name and first initial. If you forgot your User ID, click the "Forgot your User ID" link, enter the email you used when setting up the account, and you will receive an email with your User ID included.

Password

Your password must be in the following format:

  • at least 8 characters
  • at least 1 special character (example: @, $, *, #)
  • at least 1 upper case letter
  • at least 1 number
  • at least 1 lower case letter
  • no more than 2 repeating characters
If you forget your password on future visits, click the "Forgot Password" on the Welcome page, which will prompt you for the email address on file. The e-REC system will send an email to that address on file with additional instructions on how to reset your access.

At any time you can update your password by clicking on the "Update account information" from the Main Menu, then select "Change Password".

Contact Information

You will enter this when you create your profile will be used only if a question arises during the processing of your return. The email address will also be used for recording confirmation, as well as helpful reminders. You will be able to keep this information current by clicking on the "Update account information" from the Main Menu, then selecting "edit" in the Contact Information section. 
 

Property

Line 2: If the conveyed property is located in more than one municipality, complete a tax return for each town in which the property is located.

Line 15: Unimproved land is real property that at the time of conveyance has no buildings, structures, or other physical improvements (including those under construction) to the property. Unimproved land includes land designated as farm, forest, or open space land.


Grantor/Seller

Line 3 and Line 6:
Check the box if there are more than two grantors or, if the grantor is a partnership, S Corporation, LLC, estate or trust you must complete the OP-236 Schedule A - Grantors.


Grantor Address

Grantor Address : Enter the address where the grantor or grantee will receive mail after

the conveyance is complete.

Taxpayer Identification Number: A Social Security number or FEIN is required for each grantor name listed on the deed, instrument, or writing.

Grantee/Buyer

Grantee Address : Enter the address where the grantee will receive mail after the conveyance is complete.

Line 9: If you check this box, you must complete and attach OP-236 Schedule B - Grantees. Provide the names, addresses, and Taxpayer Identification Numbers for each partner, shareholder, member, or beneficiary

Taxpayer Identification Number: A Social Security number or FEIN is required for each grantor name listed on the deed, instrument, or writing.


Taxes

Line 14:
Conveyances for no consideration or less than adequate consideration may be subject to federal or Connecticut gift tax, or both.

Exempt Conveyances: If an exemption is claimed and no exemption code is entered, the return is incomplete.


Submitter


Grantor, Grantor’s Attorney, or Grantor’s Authorized Agent:

You must submit a complete and accurate Form OP—236.  At the end of this file, a printable copy of this form will be available for viewing/printing.   Upon your submission, this form will be sent to the municipality of the property indicated on the property tab.   Once the Municipality it receives their required documentation, they will record the instrument and enter the Land record Volume and Page number.   Once the municipality has recorded this information on this conveyance form, your submission will be complete, and the form will automatically be sent to CT DRS for processing.   If payment is required, the authorization will be executed upon the town recording the land record data and CT DRS receiving the complete Form OP-236.    There is no paper required to be sent to CT DRS.


Payment

If a tax balance is due with the filing of Form OP-236, an electronic payment is required to be made. Initiate an electronic payment by completing the information on the Direct Payment screen. By providing your bank routing number and bank account number, you will be authorizing to debit the tax balance due on the date this form is recorded by the Town Clerk's office. The payment will not be executed if the filing is not recorded.

If you set up your bank account to block electronic entries to it, you will have to add an exception as CT DRS will initiate a payment using a Company ID, which is the debit block code of: T200921220.

You may "edit" existing bank account information on file anytime. To do so, login in with current UserID and Password. Then:

  • Click on the "Update Account Information" link in the left hand tool bar.
  • Under the "Bank Information" heading, click on the "edit" button.
  • Simply follow the prompts to update.

Once you have determined that you are ready to file the Form OP-236, you are ready to submit the form. Upon submission of the form, you will be making the form available for recording to the Town Clerk's office of the municipality you selected for this return.

Once that Municipality's Town Clerk's office receives all required documentation, the instrument will be recorded and officially acknowledged and received by CT DRS. Until recorded by the Town Clerk's office, this Form OP-236 has not been received by CT DRS.